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财务杠杆是本-量-利分析的延伸,这一经济规律在企业经营过程中,可以协助企业决策者进行正确的预测与决策,可以反映企业潜在的风险。合理利用财务杠杆理论,可以有效规避企业财务风险。
Financial leveraging is an extension of the present-quantity-benefit analysis. This economic law helps enterprises to make correct forecasts and decisions in business operations and reflects the potential risks of enterprises. Rational use of financial leverage theory, can effectively avoid the financial risks of enterprises.